XML 19 R33.htm IDEA: XBRL DOCUMENT v2.4.1.9
Summary of Significant Accounting Policies - Fair Value Hierarchy for Financial Assets (Detail) (Recurring, USD $)
In Thousands, unless otherwise specified
Apr. 04, 2015
Jan. 03, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost $ 135,720us-gaap_AvailableForSaleSecuritiesAmortizedCost $ 134,453us-gaap_AvailableForSaleSecuritiesAmortizedCost
Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
Estimated Fair Value 135,720us-gaap_AvailableForSaleSecurities 134,453us-gaap_AvailableForSaleSecurities
Cash and Cash Equivalents 135,720us-gaap_CashCashEquivalentsAndShortTermInvestments 134,453us-gaap_CashCashEquivalentsAndShortTermInvestments
Cash
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 78,308us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
92,888us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized Gains   0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Estimated Fair Value 78,308us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
92,888us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Cash and Cash Equivalents 78,308us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
92,888us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_CashMember
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Level 1:
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 57,412us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
41,565us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Estimated Fair Value 57,412us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
41,565us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Cash and Cash Equivalents 57,412us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
41,565us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Level 1: | Bank Time Deposits
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 43,500us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
40,500us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Estimated Fair Value 43,500us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
40,500us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Cash and Cash Equivalents 43,500us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
40,500us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Level 1: | U.S. Treasuries
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 0us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
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/ us-gaap_FairValueByFairValueHierarchyLevelAxis
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= us-gaap_FairValueMeasurementsRecurringMember
0us-gaap_AvailableForSaleSecuritiesAmortizedCost
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/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
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Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
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/ us-gaap_FairValueByFairValueHierarchyLevelAxis
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/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Estimated Fair Value 0us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Cash and Cash Equivalents 0us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_USTreasurySecuritiesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Level 1: | Money Market Funds
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 13,912us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
1,065us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
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0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
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/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
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Estimated Fair Value 13,912us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
1,065us-gaap_AvailableForSaleSecurities
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Cash and Cash Equivalents 13,912us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
1,065us-gaap_CashCashEquivalentsAndShortTermInvestments
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_MoneyMarketFundsMember
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= us-gaap_FairValueMeasurementsRecurringMember
Level 2:
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 0us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
0us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
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= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
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0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
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Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
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0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
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/ us-gaap_FairValueByMeasurementFrequencyAxis
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Estimated Fair Value 0us-gaap_AvailableForSaleSecurities
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/ us-gaap_FairValueByMeasurementFrequencyAxis
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0us-gaap_AvailableForSaleSecurities
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Cash and Cash Equivalents 0us-gaap_CashCashEquivalentsAndShortTermInvestments
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0us-gaap_CashCashEquivalentsAndShortTermInvestments
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Level 3:
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Adjusted Basis Cost 0us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
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0us-gaap_AvailableForSaleSecuritiesAmortizedCost
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Gross Unrealized Gains 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
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0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedGainbeforeTax
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Gross Unrealized (Losses) 0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
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0masi_AvailableforsaleSecuritiesAccumulatedGrossUnrealizedLossbeforeTax
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Estimated Fair Value 0us-gaap_AvailableForSaleSecurities
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= us-gaap_FairValueInputsLevel3Member
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0us-gaap_AvailableForSaleSecurities
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Cash and Cash Equivalents $ 0us-gaap_CashCashEquivalentsAndShortTermInvestments
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= us-gaap_FairValueInputsLevel3Member
/ us-gaap_FairValueByMeasurementFrequencyAxis
= us-gaap_FairValueMeasurementsRecurringMember
$ 0us-gaap_CashCashEquivalentsAndShortTermInvestments
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